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PeerBasis
Compensation Comparability Determination

Shield Ministries

Executive Director / CEO

EIN 208885273
SC · NTEE P20
FY ending 2024-12-31
June 9, 2026

This analysis benchmarks the total compensation of David M Truluck, Executive Director / CEO ($75,933) against every comparable organization that fit the selection criteria — 1039 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 63rd percentile of comparable organizationswithin the typical range

Benchmarked executive: David M Truluck — reported title “EXECUTIVE DIRECTOR”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

1,039 organizations qualified on sector, size, and geography 1,039 within the band form the benchmarked peer set.

Distribution of comparable compensation

$1 total compensation of comparable organizations → $462,286 $75,933
$19,24210th
$39,56825th
$64,293Median
$87,38575th
$110,72690th
$75,933This org · 63rd
p10$19,242
p25$39,568
p50$64,293
p75$87,385
p90$110,726
$75,933

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to SC cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Health In The Hood Inc FL$521,478 Ceo $51,248 $46,148 2024
Nasi Project Inc NY$522,091 Officer $282,960 $252,331 2023
Purpose Driven Advocacy Center Incorporated NE$520,629 Chief Financial Officer $125,443 $125,995 2025
Reaching Higher Inc MI$520,621 Director $63,638 $62,962 2024
Alabama Possible AL$522,882 Executive Director $126,484 $134,850 2023
🔒 1034 more comparable organizations — included in the purchased report

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to SC cost of living and 2024 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to SC cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default63rd
Total compensation (D + F), as reported (no adjustments)61st
Reportable pay only (column D), adjusted58th
All sources (D + E + F), adjusted59th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Ready-to-adopt board minutes — executive compensation

🔒 The complete minutes language — three numbered resolutions pre-filled with this organization, the 1039-organization comparison, the date, and the percentile finding, ready to paste into your minutes — is included in the purchased report.

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Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.